https://www.taxtmi.com/article/detailed?id=14916 Interest on delayed self-assessed tax must be calculated under the applicable rules, but recovery cannot be enforced by an advisory alone. Rule 142B requires issuance of an intimation in Form GST DRC-01D as the statutory notice before initiating recovery under the recovery provisions, and the taxpayer must be afforded an opportunity to respond prior to any recovery action. en-us Mon, 04 Aug 2025 08:28:55 +0530 Mon, 04 Aug 2025 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14916 Interest on delayed self-assessed tax must be calculated under the applicable rules, but recovery cannot be enforced by an advisory alone. Rule 142B requires issuance of an intimation in Form GST DRC-01D as the statutory notice before initiating recovery under the recovery provisions, and the taxpayer must be afforded an opportunity to respond prior to any recovery action. Articles Goods and Services Tax - GST Mon, 04 Aug 2025 08:28:55 +0530 https://www.taxtmi.com/article/detailed?id=14916